{"id":"https://openalex.org/W2595907786","doi":"https://doi.org/10.1016/j.accinf.2016.12.002","title":"Detecting corporate tax evasion using a hybrid intelligent system: A case study of Iran","display_name":"Detecting corporate tax evasion using a hybrid intelligent system: A case study of Iran","publication_year":2017,"publication_date":"2017-03-19","ids":{"openalex":"https://openalex.org/W2595907786","doi":"https://doi.org/10.1016/j.accinf.2016.12.002","mag":"2595907786"},"language":"en","primary_location":{"id":"doi:10.1016/j.accinf.2016.12.002","doi":"https://doi.org/10.1016/j.accinf.2016.12.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.accinf.2016.12.002","pdf_url":null,"source":{"id":"https://openalex.org/S38901890","display_name":"International Journal of Accounting Information Systems","issn_l":"1467-0895","issn":["1467-0895","1873-4723"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting Information Systems","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008383259","display_name":"Eghbal Rahimikia","orcid":"https://orcid.org/0000-0001-6583-2332","observed_orcids":["https://orcid.org/0000-0001-6583-2332"]},"institutions":[{"id":"https://openalex.org/I67009956","display_name":"Iran University of Science and Technology","ror":"https://ror.org/01jw2p796","country_code":"IR","type":"education","lineage":["https://openalex.org/I67009956"]}],"countries":["IR"],"is_corresponding":true,"raw_author_name":"Eghbal Rahimikia","raw_affiliation_strings":["School of Industrial Engineering, Iran University of Science & Technology, Tehran 16846-13114, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Industrial Engineering, Iran University of Science & Technology, Tehran 16846-13114, Iran","institution_ids":["https://openalex.org/I67009956"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5101901846","display_name":"Shapour Mohammadi","orcid":"https://orcid.org/0000-0002-9797-4711","observed_orcids":["https://orcid.org/0000-0002-9797-4711"]},"institutions":[{"id":"https://openalex.org/I23946033","display_name":"University of Tehran","ror":"https://ror.org/05vf56z40","country_code":"IR","type":"education","lineage":["https://openalex.org/I23946033"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Shapour Mohammadi","raw_affiliation_strings":["Faculty of Management, University of Tehran, Tehran 14155-6311, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Management, University of Tehran, Tehran 14155-6311, Iran","institution_ids":["https://openalex.org/I23946033"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5017942018","display_name":"Teymur Rahmani","orcid":"https://orcid.org/0000-0001-9253-3717","observed_orcids":["https://orcid.org/0000-0001-9253-3717"]},"institutions":[{"id":"https://openalex.org/I23946033","display_name":"University of Tehran","ror":"https://ror.org/05vf56z40","country_code":"IR","type":"education","lineage":["https://openalex.org/I23946033"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Teymur Rahmani","raw_affiliation_strings":["Faculty of Economics, University of Tehran, Tehran 14155-6445, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics, University of Tehran, Tehran 14155-6445, Iran","institution_ids":["https://openalex.org/I23946033"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5091605167","display_name":"Mehdi Ghazanfari","orcid":"https://orcid.org/0000-0002-7308-7691","observed_orcids":["https://orcid.org/0000-0002-7308-7691"]},"institutions":[{"id":"https://openalex.org/I67009956","display_name":"Iran University of Science and Technology","ror":"https://ror.org/01jw2p796","country_code":"IR","type":"education","lineage":["https://openalex.org/I67009956"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Mehdi Ghazanfari","raw_affiliation_strings":["School of Industrial Engineering, Iran University of Science & Technology, Tehran 16846-13114, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Industrial Engineering, Iran University of Science & Technology, Tehran 16846-13114, Iran","institution_ids":["https://openalex.org/I67009956"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5008383259"],"corresponding_institution_ids":["https://openalex.org/I67009956"],"apc_list":{"value":4130,"currency":"USD","value_usd":4130},"apc_paid":null,"fwci":8.3681,"has_fulltext":false,"cited_by_count":66,"citation_normalized_percentile":{"value":0.97161657,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":100},"biblio":{"volume":"25","issue":null,"first_page":"1","last_page":"17"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9340999722480774,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9340999722480774,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11652","display_name":"Imbalanced Data Classification Techniques","score":0.011699999682605267,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13373","display_name":"Data Mining and Machine Learning Applications","score":0.010400000028312206,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/hybrid-intelligent-systems","display_name":"hybrid intelligent systems","score":0.9430000185966492},{"id":"https://openalex.org/keywords/multilayer-perceptron","display_name":"multilayer perceptron","score":0.9110000133514404},{"id":"https://openalex.org/keywords/support-vector-machine","display_name":"support vector machine","score":1.0},{"id":"https://openalex.org/keywords/logistic-regression","display_name":"logistic regression","score":0.996999979019165},{"id":"https://openalex.org/keywords/harmony-search-optimization","display_name":"harmony search optimization","score":0.9769999980926514},{"id":"https://openalex.org/keywords/tax-returns","display_name":"tax returns","score":0.8539999723434448},{"id":"https://openalex.org/keywords/financial-variables","display_name":"financial variables","score":0.6110000014305115},{"id":"https://openalex.org/keywords/out-of-sample-validation","display_name":"out-of-sample validation","score":0.6470000147819519}],"concepts":[{"id":"https://openalex.org/C33099171","wikidata":"https://www.wikidata.org/wiki/Q26208718","display_name":"Harmony search","level":2,"score":0.6716859340667725},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6127840876579285},{"id":"https://openalex.org/C12267149","wikidata":"https://www.wikidata.org/wiki/Q282453","display_name":"Support vector machine","level":2,"score":0.5851226449012756},{"id":"https://openalex.org/C50644808","wikidata":"https://www.wikidata.org/wiki/Q192776","display_name":"Artificial neural network","level":2,"score":0.5782214403152466},{"id":"https://openalex.org/C151956035","wikidata":"https://www.wikidata.org/wiki/Q1132755","display_name":"Logistic regression","level":2,"score":0.4404506981372833},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.43711405992507935},{"id":"https://openalex.org/C179717631","wikidata":"https://www.wikidata.org/wiki/Q2991667","display_name":"Multilayer perceptron","level":3,"score":0.43401896953582764},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.42720675468444824},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.42069488763809204},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.3603599965572357},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.34197837114334106},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.accinf.2016.12.002","doi":"https://doi.org/10.1016/j.accinf.2016.12.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.accinf.2016.12.002","pdf_url":null,"source":{"id":"https://openalex.org/S38901890","display_name":"International Journal of Accounting Information Systems","issn_l":"1467-0895","issn":["1467-0895","1873-4723"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting Information Systems","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:ijoais:v:25:y:2017:i:c:p:1-17","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1467089515300464","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320326565","display_name":"Instituto Nacional de Tecnolog\u00eda Agropecuaria","ror":"https://ror.org/04wm52x94"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":31,"referenced_works":["https://openalex.org/W8722571","https://openalex.org/W79359929","https://openalex.org/W130779046","https://openalex.org/W1120269880","https://openalex.org/W1483217573","https://openalex.org/W1565746575","https://openalex.org/W1636210188","https://openalex.org/W1973948212","https://openalex.org/W1985334587","https://openalex.org/W1990534247","https://openalex.org/W2005101696","https://openalex.org/W2035973357","https://openalex.org/W2051812123","https://openalex.org/W2098307847","https://openalex.org/W2109553965","https://openalex.org/W2109943925","https://openalex.org/W2132094809","https://openalex.org/W2153635508","https://openalex.org/W2156909104","https://openalex.org/W2157763626","https://openalex.org/W2162991033","https://openalex.org/W2174252885","https://openalex.org/W2546191734","https://openalex.org/W2556879854","https://openalex.org/W2613634265","https://openalex.org/W2903950532","https://openalex.org/W3125552315","https://openalex.org/W3195491664","https://openalex.org/W4206686222","https://openalex.org/W4239510810","https://openalex.org/W4403754120"],"related_works":["https://openalex.org/W4413939689","https://openalex.org/W4295854285","https://openalex.org/W2393415264","https://openalex.org/W3082580956","https://openalex.org/W2897529009","https://openalex.org/W4414408660","https://openalex.org/W3169096267","https://openalex.org/W4402349146","https://openalex.org/W4403209744","https://openalex.org/W6949598775"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":19},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":11},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2017-03-23T00:00:00"}